High Court Rulings


Quashes SCN against Apollo Tyres issued solely basis SAIL’s ‘norms’, adjudication delay 

Kerala HC quashes SCN issued by the Revenue seeking to recover differential excise duty arising due to short-production of MS/TMT Bars and Rods manufactured out of MS Ingots that was arrived based on ...View More

Quashes penalty on Firm’s Partner noting unserved SCN, breach of natural-justice principles 

Bombay HC in writ petition assailing personal penalty upon assessee, Partner of a firm in individual capacity, sets-aside order imposing penalty on finding that “If the Show Cause Notice propose...View More

Allows merchant exporter’s duty-drawback claim on export of unlocked/activated mobile phones 

Delhi HC allows a batch of writ petitions, holds that, act of unlocking mobile phones after they are manufactured through insertion of sim-card or ‘air-activation’ or any other process for...View More

Citing res-judicata, quashes DGFT’s SCN against Essar Shipping’s SFIS license cancellation 

Bombay HC quashes the SCN issued by DGFT seeking to cancel the Served from India Scheme (SFIS) Licenses granted to Essar (engaged in export of shipping services) as same attemp...View More

Condones delay in filing statutory appeal; Distinguishes Single Judge's reliance on Glaxo Smith Kline 

Madras HC sets-aside order of the single judge thereby condoning the delay in appeal filed beyond the statutory outer limit prescribed under the TNVAT Act, 2006; Reversing the order of the Single Judg...View More

Parliament lacks residuary power to levy service-tax on‘lottery’; Strikes down Section 65(105)(zzzzn) 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994,which classified the activity of “promotion, marketing, organising or in any other manner assisting in organising game of ch...View More

Absent eligibility to file declaration, Form SVLDRS-3 issued inadvertently by Revenue not sacrosanct 

Madras HC dismisses Assessee’s writ petition invalidating the statement issued by Revenue accepting the declaration in Form SVLDRS-3 without verification; Infers Assessee to be ineligible to fil...View More

Quashes SCN pending for 12 years without any order 

Punjab & Haryana HC quashes SCN pending for 12 years without any order; Notes that issue stands decided in terms of decision in Harkaran Dass Vedpal's case ...View More

Extends service tax exemption to ‘coaching centre’ as ‘accreditation’ by Central, State authority immaterial 

Delhi HC dismisses appeal by Revenue and follows CESTAT Delhi decision in Ashu Exports which held that “training provided by the assessee in this case amounted to vocational training within the ...View More

Proceedings not vitiated for delay in adjudication due to dispute pendency before SC 

Madras HC dismisses writ filed by Assessee challenging the orders bearing out of Show Cause Notices (SCNs) issued in 2010 and 2012 kept pending due to pendency of similar disputes before SC and subseq...View More